Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2023-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
グループ通算制度への移行と、それに伴う会計処理・開示の適用を継続して記載した。 - FY2023-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, accounting and disclosure for corporate and local taxes and tax effect accounting comply with the “Implementation Guidance on Accounting and Disclosure under the Group Tax Sharing System” (ASBJ Practical Issues Task Force Report No. 42, 12 August 2021).」
2023年第1四半期連結会計期間から、当社および一部の国内連結子会社が連結納税制度からグループ通算制度へ移行した。移行による会計方針変更の影響はないものとみなしている。